All praise is due to Allah, the Rabb of all mankind, Jinn, and that all exists.

May the peace and blessing Of Allah be upon our Prophet, the seal of all Messengers Muhammad b.p.u.h , his family, Companions, And all those who follow him till the day of Judgement. Ameen.

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Budget
Budget (Anggaran) ialah suatu rencana yang disusun secara sistematis,yang meliputi seluruh kegiatan perusahaan, yang dinyatakan dalam unit (kesatuan) moneter dan berlaku untuk jangka waktu / periode tertentu yang akan datang (Munandar, 1997)
*/ tertulis dan kuantitatif www.brainybetty.com 2

A budget is an organization’s operation plan for a specified period and it identifies the resources and commitments required to fulfill the organization’s goals for the period. (Shim and Siegel, 1996)

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Budget is…
– a plan of operations. – a basis for allocating resources. – a communication and authorization device. – a device for motivating and guiding implementation. – a basis for performance evaluation.

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Alasan Perlunya Rencana/Budget
• Sumber daya yang terbatas • Waktu y.a.d. penuh dengan ketidakpastian • Waktu y.a.d. penuh dengan berbagai alternatif • Untuk Pedoman kerja • Untuk koordinasi keseluruhan aktivitas • Untuk pengawasan dan evaluasi
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Hai orang-orang yang beriman, bertakwalah kepada Allah dan hendaklah setiap diri memperhatikan apa yang telah diperbuatnya untuk hari esok (akhirat); dan bertakwalah kepada Allah, sesungguhnya Allah Maha Mengetahui apa yang kamu kerjakan. (QS Al Hasyr : 18)

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RESPONSIBILITIES FOR BUDGETING

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Budget Weaknesses
• Using assumptions • Budget (Managerial goals) sometime has been setted are off target or unrealistic. • There is management indecisiveness. • The budget takes too long to prepare. • Budget preparers are unfamiliar with the operations being budgeted and do not seek such information. • Etc

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Faktor- Faktor Yang Mempengaruhi
Faktor-faktor Intern • Penjualan tahun-tahun yang lalu • Kebijaksanaan perusahaan yang berhubungan harga jual/penjualan • Kapasitas produksi yang dimiliki perusahaan • Tenaga kerja yang dimiliki perusahaan
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• Modal kerja perusahaan • Fasilitas-fasilitas perusahaan • Kebijaksanaan-kebijaksanaan perusahaan yang berkaitan dengan pelaksanaan fungsifungsi perusahaan (di bidang pemasaran,produksi, pembelanjaan, administrasi maupun personalia) • dan lain-lain

(personality anggota team penyusun budget)

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Faktor-faktor Ekstern Keadaan persaingan Tingkat pertumbuhan penduduk Tingkat penghasilan masyarakat Tingkat pendidikan masyarakat Tingkat penyebaran penduduk

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 Agama, adat istiadat dan kebiasaankebiasaan masyarakat  Berbagai kebijaksanaan pemerintah, baik di bidang politik, ekonomi, sosial, budaya maupun keamanan  Keadaan perekonomian nasional maupun internasional, kemajuan teknologi  Dan lain-lain (perubahan selera, keadaan alam)

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Jenis Budget
(berdasarkan lamanya periode pemakaian/pemanfaatan)
• Budget Taktis
– Budget Harian – Budget Mingguan – Budget Bulanan

• Budget Strategis**
– Budget Tahunan* – Atau Sesuai kebutuhan [Budget Periodik / tahunan]*
** lebih dari 1 tahun
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Faktor yang mempengaruhi jangka waktu berlakunya budget
• Luas pasar/pekerjaan • Posisi perusahaan dalam persaingan • Jenis produk yang dihasilkan (Elastis atau In-elastis) • Tersediaanya data dan informasi • Keadaan perekonomian

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Budgeting
Proses kegiatan yang menghasilkan budget (sebagai hasil kerja/output)

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Proses Penyusunan Budget
1. Identifikasi kebutuhan (termasuk task force/team , time, etc.) 2. Mengumpulkan data dan informasi 3. Mengolah dan menganalisis data dan informasi 4. Menyusun budget (termasuk pengajuan untuk disetujui) 5. Mendistribusikan budget yang telah disetujui --> Implementasi 6. Pengkoordinasian dan evaluasi budget

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Jenis Jenis Anggaran lainnya *
• Variable Budget, anggaran yang disusun berdasarkan interval kapasistas/aktivitas tertentu • Static Budget, anggaran yang disusun berdasarkan tingkat kapasitas tertentu • Zero Based Budget adalah anggaran yang didasarkan pada perkiraan kegiatan, bukan pada yang telah dilakukan dimasa lalu.
*/ selain operating dan financial budget
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Hubungan Budget Dengan Disiplin Ilmu Lain • Hubungan Dengan Ilmu Manajemen • Hubungan Dengan Akuntansi • Hubungan dengan Statistika dan Matematika • dan lain-lain

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Isi Comprehensive Budget
 Forecasting Budget  Variable Budget  Analisa statistika dan matematika  Budget Report

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FORECASTING BUDGET
Budget yang beriskan taksirantaksiran (forecast) tentang kegiatan perusahaan/organisasi dalam jangka tertentu dan taksiran-taksiran (forecast) tentang posisi keuangan perusahaan pada suatu saat di waktu yang akan datang
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Forecasting Budget
• Operating Budget (Operational Budget), Budget yang berisi taksiran-taksiran tentang kegiatan perusahaan • Financial Budget , Budget yang berisi taksiran-taksiran tentang keadaan atau posisi keuangan perusahaan
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Operating Budget
Master Income Statement Budget (Budget Induk) dan Income Statement Supporting Budget (Budget Individual/Parsial)
– Sektor Penghasilan (revenues). – Sektor Biaya (expenses)

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Penghasilan/Revenues
• Penghasilan Utama (Operating revenues) – dari core business • Penghasilan Bukan Utama (Non-operating revenues) – bukan dari core business

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Biaya/ Expenses
• Biaya Utama (Operating expenses) – untuk melakukan core business • Biaya Bukan Utama (Nonoperating expenses) – bukan dari kegiatan core business

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Contoh Biaya/ Expenses
• Contoh Biaya Utama
– Factory Cost
• Direct Material • Direct Labor • Factory Overhead

– Administration Expenses – Selling Expenses

• Contoh Biaya Bukan Utama

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Financial Budget
Master Balance Sheet Budget dan Balance Sheet Supporting Budget contoh BS Supporting Budget Budget Kas Budget Piutang dan lain-lain
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Contoh Master Income Statement Budget

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Tahapan Penyusunan Operating Budget
1. Besarnya penjualan ditentukan oleh besarnya produksi (push system) 2. Besarnya produksi ditentukan oleh penjualan (pull system)

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Pilihan Tugas Pribadi (1 topik maksimal 7 orang)
• • • • • • • • Anggaran Variabel Anggaran Penjualan Anggaran Produksi Anggaran Kas Laporan Budget Anggaran Organisasi Pendidikan Anggaran Perusahaan Retail Anggaran Perusahaan Jasa Keuangan • Anggaran UKM bidang pangan • Anggaran UKM bidang jasa
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• Pertemuan tanggal 6/10, setiap kelompok akan mengambil topik / tugas kelompok (diloting) • Tanggal 6/10 seluruh kelompok menyerahkan nama lengkap anggota/NIM, ketua, nama kelompok dan alasan pemilihan nama kelompok • Pilihan tugas pribadi paling telat tanggal 6/10 • Tugas pribadi resume bab : Sales Budget (Buku Munandar) dan tugas latihan 2 soal
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Taqabalallahu minna wa minkum Minal Aidin wal Faizin Mohon Ma’af Lahir Bathin Selamat Hari Raya Idul Fitri 1429 H

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If: ABCDEFGHIJKLMNOPQR STUVWXYZ Is represented as: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26.
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If: H-A-R-D-W-O-R- K 8+1+18+4+23+15+18+11 = 98% And: K-N-O-W-L-E-D-G-E 11+14+15+23+12+5+4+7+5 = 96%
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But: A-T-T-I-T-U-D-E 1+20+20+9+20+21+4+5 = 100% THEN, look how far the love of God will take you: L-O-V-E-O-F-G-O-D 12+15+22+5+15+6+7+15+4 = 101%
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Therefore, one can conclude with mathematical certainty that: While Hard Work and Knowledge will get you close, and Attitude will Get you there, It’s the Love of God that will put you over the top!
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A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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47

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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48

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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49

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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50

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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51

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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52

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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53

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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54

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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55

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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56

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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57

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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58

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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59

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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60

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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61

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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62

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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63

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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64

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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65

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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66

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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67

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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69

A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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A budget is a statement of monetary plans that is prepared in advance of a forthcoming period, usually one year. Budgets are often thought to include only planned revenues and expenditures (the profit-and-loss account), which show the income that each part of an organization is expected to generate and the total cost that it is authorized to incur. However, a budget should also include an organization’s plans for assets and liabilities (budgeted balance sheet) and the estimates for cash receipts and payments (budgeted cash flow).

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